DEVER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEVER
Largest movements
- Tangible fixed assets +€23,040
up €23,040 (+717%), from €3,214 to €26,254
of which Furniture and vehicles: +€16,411
- Cash -€14,106
down €14,106 (-70.5%), from €20,014 to €5,908
mainly Investment in fixed assets (net) (-€26,331) and Receivables within one year (-€11,738)
- Receivables within one year +€11,738
up €11,738 (+13.8%), from €84,944 to €96,683
of which Other amounts receivable: +€12,300
- Reserves +€13,660
up €13,660 (+23.0%), from €59,290 to €72,950
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Trade debts +€3,004
up €3,004 (+19.1%), from €15,745 to €18,749
- Gross operating margin -€6,686
down €6,686 (-20.9%), from €32,019 to €25,333
- Taxes -€4,520
down €4,520 (-36.4%), from €12,414 to €7,894
- Depreciation +€2,664
up €2,664 (+425%), from €627 to €3,291
- Other operating charges -€1,094
down €1,094 (-27.5%), from €3,977 to €2,884
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,296 | €131,391 | +€21,096 | +19.1% |
| Fixed assets | 21/28 | €3,514 | €26,554 | +€23,040 | +656% |
| Tangible fixed assets | 22/27 | €3,214 | €26,254 | +€23,040 | +717% |
| Plant, machinery and equipment | 23 | €2,262 | €8,891 | +€6,629 | +293% |
| Furniture and vehicles | 24 | €952 | €17,363 | +€16,411 | +1,723% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €106,782 | €104,838 | -€1,944 | -1.8% |
| Stocks and contracts in progress | 3 | €724 | €1,024 | +€300 | +41.4% |
| Stocks | 30/36 | €724 | €1,024 | +€300 | +41.4% |
| Amounts receivable within one year | 40/41 | €84,944 | €96,683 | +€11,738 | +13.8% |
| Trade receivables | 40 | €16,898 | €16,336 | -€562 | -3.3% |
| Other amounts receivable | 41 | €68,046 | €80,346 | +€12,300 | +18.1% |
| Cash at bank and in hand | 54/58 | €20,014 | €5,908 | -€14,106 | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,224 | +€123 | +11.2% |
| Total equity and liabilities | 10/49 | €110,296 | €131,391 | +€21,096 | +19.1% |
| Equity | 10/15 | €80,763 | €94,424 | +€13,660 | +16.9% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €59,290 | €72,950 | +€13,660 | +23.0% |
| Distributable reserves | 133 | €59,290 | €72,950 | +€13,660 | +23.0% |
| Profit (loss) carried forward | 14 | €1,642 | €1,642 | = | 0.0% |
| Amounts payable | 17/49 | €29,533 | €36,968 | +€7,435 | +25.2% |
| Amounts payable within one year | 42/48 | €29,533 | €31,968 | +€2,435 | +8.2% |
| Trade debts | 44 | €15,745 | €18,749 | +€3,004 | +19.1% |
| Suppliers | 440/4 | €15,745 | €18,749 | +€3,004 | +19.1% |
| Taxes, remuneration and social security | 45 | €13,788 | €13,219 | -€569 | -4.1% |
| Taxes | 450/3 | €13,788 | €13,219 | -€569 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627 | €3,291 | +€2,664 | +425% |
| Other operating charges | 640/8 | €3,977 | €2,884 | -€1,094 | -27.5% |
| Gross operating margin | 9900 | €32,019 | €25,333 | -€6,686 | -20.9% |
| Operating profit (loss) | 9901 | €27,415 | €18,979 | -€8,436 | -30.8% |
| Financial income | 75/76B | €3,999 | €4,007 | +€8 | +0.2% |
| Recurring financial income | 75 | €3,999 | €4,007 | +€8 | +0.2% |
| Financial charges | 65/66B | €1,262 | €1,431 | +€169 | +13.4% |
| Recurring financial charges | 65 | €1,262 | €1,431 | +€169 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €30,151 | €21,555 | -€8,597 | -28.5% |
| Income taxes | 67/77 | €12,414 | €7,894 | -€4,520 | -36.4% |
| Profit (loss) for the period | 9904 | €17,737 | €13,660 | -€4,077 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,737 | €13,660 | -€4,077 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.